A cash flow statement consists of three sections: operating, investing and financing. Companies report investing and financing activities directly on a cash basis, but often use the indirect method to ...

The Financial Accounting Standards Board's Summary of Statement No. 95 requires a company to report a statement of cash flows as part of its full set of financial statements. Net cash flow from ...

Learn how to tell if your business could be facing a cash crunch ...

Operating cash flow (OCF) is an important measurement to understand. It’s used to calculate financial success of a company’s critical activities. OCF is the first section portrayed on a cash flow ...

A cash flow statement is a financial report that describes the sources of a company’s cash and how that cash was spent over a specified time period. It does not include non-cash items such as ...

Many people in the business world have read a cash flow statement. These individuals tend to understand the basic difference between operating, financing and investing cash flows. However, nonprofit ...

From misinterpreting financial statements to making uninformed investment decisions, these critical oversights could be draining your company’s lifeblood without you even knowing it. Cash Flow Blind ...

Every business has cash going in and going out. This is cash flow. A cash flow statement accounts for the cash moving in and out of the company. It reflects the cash impacts of revenues, expenses, ...